The impact of the European Community and European Community law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty. This issue is dealt with from the perspective of Austria, France, Germany, Italy, The Netherlands, Spain and the United Kingdom. Though most problems arise with regard to the limitation on benefits clauses contained in the tax treaties concluded between EC Member States and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict. EUCOTAX (European Universities Cooperating on Taxes) is a network of fiscal institutes of European universities - nine in 1998. This network aims at initiating and co-ordinating both comparative education and comparative research on taxation. The comparative education is structured by various means, e.g. organizing winter courses and guest lectures. Comparative research is realised by means of joint research projects, international conferences and exchange of researchers from various countries.

The first book-long analysis of the 'mediatization of politics', this volume aims to understand the transformations of the relationship between media and politics in recent decades, and explores how growing media autonomy, journalistic framing, media populism and new media technologies affect democratic processes.

This book provides a comprehensive overview over the models of contemporary democracy, its social, cultural, economic and political prerequisites, empirically existing varieties, and the two major challenges - globalization and mediatization - confronting established democracies today. As the boundaries of the national political communities increasingly dissolve, democracy as we know it is put into question. Similarly, as the role of the media in politics increases, the way established democracies function is being transformed. The book covers the transformation of established democracies, democracy's global expansion into new countries, as well as its spread into supranational polities such as the European Union. It confronts head on democracy's constantly changing nature; its diversity of institutions and practices; its repeated need to respond to exogenous challenges and, most importantly, its perpetually unsatisfactory quest to make 'real-existing democracy' conform better to 'potentially ideal democracy.'

Completing the primary genomic sequence of Arabidopsis thaliana was a major milestone, being the first plant genome and well established as the premiere model species in plant biology. Since working drafts of rice (Oryza sativa L.) genome became available (Yu et al. 2002), it has become the s- ond-best model organism in plants representing monocotyledons. Understanding how the genome sequence comprehensively encodes de- lopmental programs and environmental responses is the next major ch- lenge for all plant genome projects. This requires functional characterization of genes, including identification of regulatory sequences. Several functional genomics approaches were initiated to decode the linear sequence of the model plant Arabidopsis thaliana, including full-length cDNA collections, microarrays, natural variation, knockout collections, and comparative sequence analysis (Borevitz and Ecker 2004). Genomics provides the ess- tial tools to speed up the research work of the traditional molecular gene- cist, and is now a scientific discipline in its own right (Borevitz and Ecker 2004).

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences. The present volume includes reviews on genetics, cell biology, and vegetation science.

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences.
The present volume includes reviews on genetics, cell biology, physiology, comparative morphology, systematics, ecology, and vegetation science.

Depending on the goals to be achieved, there are many ways to calculate a company's profits. This is to a great extent due to the different aims of financial and tax accounting. Financial accounting is undergoing a growing influence of IAS/IFRS. IFRS is also exerting a growing influence on tax accounting. This is especially visible in the European development of a Common Consolidated Corporate Tax Base (CCCTB) for multinational corporate entities. Although no formal link exists between IAS/IFRS and CCCTB, IFRS will likely be a strong material influence on various key elements of the CCCTB. Many tax professionals (and Member States) fear the influence of IAS/IFRS on tax accounting mainly given the divergent aims of IAS/IFRS and tax accounting. The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potential influence on the various continental disclosure, tax and financial accounting systems. In other words, one can readily envision a confrontation of systems with totally different backgrounds. This insightful work focuses on the consequences of this 'clash of cultures' for tax accounting, disclosure and corporate law accounting concepts.

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences. The present volume includes reviews on genetics, cell biology, physiology, comparative morphology, systematics, ecology, and vegetation science.

Enhancing competitiveness poses a challenge to all countries. The analysis of different developing regions shows that the most dynamic countries are not those that bank solely on competition between isolated forms, unconditioned free trade and the state as an institution of regulation and supervision. Instead, the successful countries are those that actively shape locational and competitive advantages. The authors emphasize that an economy's competitiveness relies on purposive and intermeshed measures at four system levels (the meta-, macro-, meso-, and micro- levels) and a multidimensional guidance concept consisting of competition, dialogue and shared decision-making which integrates the key groups of actors.

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences.
The present volume includes reviews on genetics, cell biology, physiology, comparative morphology, systematics, ecology, and vegetation science.

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences.The present volume includes reviews on genetics, cell biology, physiology, comparative morphology, systematics, ecology, and vegetation science.

The work of Henri Matisse (1869-1954) reflects an ongoing belief in the power of brilliant colors and simple forms. Though famed in particular for his paintings, Matisse also worked with drawing, sculpture, lithography, stained glass, and collage, developing his unique cut-out medium when old age left him unable to stand and paint. Matisse's subjects were often conventional: nudes, portraits, and figures in landscapes, Oriental scenes, and interior views, but in his handling of bold color and fluid draftsmanship, he secured his place as a 20th-century master. It was Matisse's palette that particularly thrilled the modern imagination. With vivid blue, amethyst purple, egg-yolk yellow, and many shades beyond he liberated his work from a meticulous representation of reality and sought instead a "vital harmony," often referring to music as an inspiration or analogy for his work. A comprehensive and informative source, this lavishly illustrated publication has been revised in close collaboration with the Matisse estate. Including preparatory studies, full-page reproductions, and enlarged details, discover the artist's adventurous path, from the chromatic brilliance of his Fauve period, right through to his invention of gouache cut-outs at the ripe age of 80. Each image has been reproduced with painstaking care to create a viewing experience worthy of the expressionist par excellence. The bard of color deserves no less. About the series Born back in 1985, the Basic Art Series has evolved into the best-selling art book collection ever published. Each book in TASCHEN's Basic Art series features: a detailed chronological summary of the life and oeuvre of the artist, covering his or her cultural and historical importance a concise biography approximately 100 illustrations with explanatory captions

A deluxe edition of original and classic short stories, packed with monsters, vampires and a host of weird creatures. Tales of shadows and voices in the dark from the likes of H.P. Lovecraft, Edgar Allan Poe, Mary Shelley, Bram Stoker, Nathaniel Hawthorne and William Hope Hodgson are cast with previously unpublished stories by some of the best writers of horror today. A dazzling collection of the most gripping tales of horror, vividly told.

This book examines how Mexican artisans and artistic actors participate in translations of aesthetics, politics, and history through the field of craft. The contributors build from historical and ethnographic archives and direct engagement with makers to reassemble an expanded vision of artisanal production in Mexico and the complicated classifications that surround Mexican popular art-making-from the American "craft" to the Spanish "artesania." This book also homages Dr. Janet Brody Esser's research on the Blackmen masquerades of Michoacan, exploring African culture in Mexico. The contributors provide wide-ranging insight into the colonial influences on Mexican popular art and its translation as well as the agency of creators and actors.

With one volume each year, this series keeps scientists and advanced students informed of the latest developments and results in all areas of the plant sciences.
The present volume includes reviews on genetics, cell biology, physiology, comparative morphology, ecology and vegetation science.

The studies in this volume conceptualize populism as a type of political communication and investigate it comparatively, focusing on (a) politicians' and journalists' perceptions, (b) media coverage, and (c) effects on citizens. This book presents findings from several large-scale internationally comparative empirical studies, funded by the European Cooperation in the field of Scientific and Technical Research (COST), focusing on communication and the media within the context of populism and populist political communication in Europe. The studies are based on comparative interview studies with journalists and politicians, a large-scale comparative content analysis, and a comparative cross-country experiment using nationally representative online-surveys over 15 countries. The book also includes advice for stakeholders like politicians, the media, and citizens about how to deal with the challenge of populist political communication. This enlightening volume is 'populist' in the best sense and will be an essential text for any scholar in political science, communication science, media studies, sociology and philosophy with an interest in populism and political communication. It does not assume specialist knowledge and will remain accessible and engaging to students, practitioners and policymakers. Chapter 1 and 12 of this book are freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 3.0 license. https://tandfbis.s3-us-west-2.amazonaws.com/rt-files/docs/Open+Access+Chapters/9781138392724_oachapter1.pdf https://tandfbis.s3-us-west-2.amazonaws.com/rt-files/docs/Open+Access+Chapters/9781138392724_oachapter12.pdf

How can the concept of nostalgia illuminate the culturally specific ways in which societies understand the contested relationship between the past, present, and future? The word nostalgia was invented in the late seventeenth century to describe the debilitating effects of homesickness. Now widely defined as a sense of longing for a lost past, initially it was more closely linked with dislocation in space. By exploring some of its many textual, visual and musical manifestations in the tumultuous period between c. 1350 and 1800, this volume resists the assumption that nostalgia is a distinctive by-product of modernity. It also forges a fruitful link between three lively areas of current scholarly enquiry: memory, temporality, and emotion. The contributors deploy nostalgia as a tool for investigating perceptions of the passage of time and historical change, unsettling experiences of migration and geographical displacement, and the connections between remembering and forgetting, affect and imagination. Ranging across Europe and the Atlantic world, they examine the moments, sites and communities in which it arose, alongside how it was used to express both criticism and regret about the religious, political, social and cultural upheavals that shaped the early modern world. They approach it as a complex mixed feeling that opens a new window into individual subjectivities and collective mentalities.

Entrepreneurship is largely considered to be a positive force, driving venture creation and economic growth. Critical Perspectives on Entrepreneurship questions the accepted norms and dominant assumptions of scholarship on the matter, and reveals how they can actually obscure important questions of identity, ideology and inequality. The book's distinguished authors and editors explore how entrepreneurship study can privilege certain forms of economic action, whilst labelling other, more collective forms of organization and exchange as problematic. Demystifying the archetypal vision of the white, male entrepreneur, this book gives voice to other entrepreneurial subjectivities and engages with the tensions, paradoxes and ambiguities at the heart of the topic. This challenging collection seeks to further the momentum for alternate analyses of the field, and to promote the growing voice of critical entrepreneurship studies. It is a useful tool for researchers, advanced students and policy-makers.

In an increasing number of countries around the world, populist leaders, political parties and movements have gained prominence and influence, either by electoral successes on their own or by influencing other political parties and the national political discourse. While it is widely acknowledged that the media and the role of communication more broadly are key to understanding the rise and success of populist leaders, parties and movements, there is however very little research on populist political communication, at least in the English-speaking research literature. Originating from a research project funded by the European Cooperation in the field of Scientific and Technical Research (COST), this book seeks to advance this research. It includes examinations 24 European countries, and focuses on three areas within the context of populism and populist political communication: populist actors as communicators, the media and populism and citizens and populism.

This book brings together academics, legal practitioners and activists with a wide range of pro-choice, pro-life and other views to explore the possibilities for cultural, philosophical, moral and political common ground on the subjects of abortion and reproductive justice more generally. It aims to rethink polarized positions on sexuality, morality, religion and law, in relation to abortion, as a way of laying the groundwork for productive and collaborative dialogue. Edited by a leading figure on gender issues and emerging voices in the quest for reproductive justice - a broad concept that encompasses the interests of men, women and children alike - the contributions both search for 'common ground' between opposing positions in our struggles around abortion, and seek to bring balance to these contentious debates. The book will be valuable to anyone interested in law and society, gender and religious studies and philosophy and theory of law.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

In this previously unpublished essay Schenker, one of the most influential music theorists of the twentieth century, turned his attention to the performer's role, arguing that the cult of the virtuoso has led to an overemphasis on technical display and discussing specific ways in which performers can better serve the composer's ideas.